ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ, ꯀꯝꯄꯣꯖꯤꯁꯟ ꯑꯃꯁꯨꯡ GST ꯌꯥꯎꯗꯕ ꯏꯟꯚꯣꯏꯁ
ꯌꯣꯟꯕ ꯃꯤ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯗꯦ꯫ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯖꯦꯝꯞꯠ ꯄꯣꯠꯂꯝ ꯌꯣꯟꯕ ꯃꯤ ꯑꯃꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯄꯤꯏ; GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯌꯣꯟꯕ ꯃꯤ ꯑꯃꯅ ꯃꯍꯧꯁꯥꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯏ꯫ ꯃꯦꯀꯔꯅ ꯑꯍꯨꯃꯁꯨ ꯌꯦꯡꯁꯤꯜꯂꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯃꯈꯜ ꯈꯟꯕꯤꯌꯨ꯫ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯅꯒꯤ ꯃꯈꯥꯗ: ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯅꯠꯇ꯭ꯔꯒ ꯏꯟꯚꯣꯏꯁ (GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ)꯫
- ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯔꯥ? I am in the composition scheme ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯕꯤꯂꯅ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯇꯦꯛꯁꯦꯕꯜ ꯄꯔꯁꯟ ꯑꯃꯒꯤꯗꯃꯛ ꯃꯊꯧ ꯇꯥꯕ ꯋꯥꯍꯩꯁꯤꯡ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ ꯑꯃꯁꯨꯡ GST ꯂꯧꯗꯦ꯫ ꯗꯤꯐꯣꯜꯇ ꯑꯣꯏꯍꯟꯅꯕ My data ꯗ ꯕꯤꯖꯅꯦꯁꯀꯤ GST registration ꯑꯁꯤ composition ꯑꯣꯏꯅ ꯊꯝꯕꯤꯌꯨ꯫
- ꯑꯥꯏꯇꯦꯃꯁꯤꯡ ꯍꯥꯄꯆꯤꯟꯗꯨꯅ ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ GST ꯀꯣꯂꯝ ꯑꯃꯠꯇ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯗꯦ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯃꯗ ꯂꯩꯕ ꯀꯤꯔꯥꯅꯥ ꯗꯨꯀꯥꯟ ꯑꯃꯅ ₹4,500 ꯒꯤ ꯄꯣꯠꯂꯝ ꯌꯣꯟꯏ꯫ ꯃꯁꯤꯅ "composition taxable person, not eligible to collect tax on supplies" ꯍꯥꯌꯕ ꯂꯥꯏꯟꯒ ꯂꯣꯌꯅꯅ ₹4,500 ꯒꯤ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯄꯤꯏ꯫ ꯃꯁꯤꯅ ꯊꯥ ꯑꯍꯨꯝ ꯈꯨꯗꯤꯡꯗ CMP-08 ꯗꯒꯤ ꯃꯁꯥꯒꯤ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ 1% ꯄꯤꯏ; CMP-08 ꯍꯦꯜꯞ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 31(3)(c) ꯑꯃꯁꯨꯡ Rule 49: ꯑꯦꯛꯖꯦꯝꯞꯠ ꯁꯞꯂꯥꯏ ꯅꯠꯇ꯭ꯔꯒ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯒꯤ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ꯫ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯑꯃꯅ ꯕꯤꯂꯁꯤꯡꯗ "composition taxable person, not eligible to collect tax on supplies" ꯏꯒꯗꯕꯅꯤ (Rule 5(1)(g))꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯑꯃꯅ GST ꯂꯧꯕ꯫ ꯌꯥꯗꯦ: ꯃꯈꯜ ꯑꯗꯨ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏꯗ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ